SB 710

  • California Senate Bill
  • 2025-2026 Regular Session
  • Introduced in Senate Feb 21, 2025
  • Passed Senate Jun 04, 2025
  • Passed Assembly Sep 09, 2025
  • Became Law Oct 03, 2025

Property taxation: active solar energy systems.

Abstract

The California Constitution generally limits the maximum rate of ad valorem tax on real property to 1% of the full cash value of the property and defines "full cash value" for these purposes as the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment. Pursuant to constitutional authorization, existing property tax law excludes from the definition of "newly constructed" for these purposes the construction or addition of any active solar energy system, as defined, through the 2025–26 fiscal year. Under existing property tax law, this exclusion remains in effect only until there is a subsequent change in ownership, but an active solar energy system that qualifies for the exclusion before January 1, 2027, continues to receive the exclusion until there is a subsequent change in ownership. Existing law repeals these exclusion provisions on January 1, 2027. This bill would make a technical change to the existing active solar energy system exclusion by instead making the repeal date of January 1, 2027, the date the exclusion becomes inoperative. This bill would incorporate additional changes to Section 73 of the Revenue and Taxation Code proposed by AB 1516 to be operative only if this bill and AB 1516 are enacted and this bill is enacted last.

Bill Sponsors (2)

Votes


Actions


Oct 03, 2025

California State Legislature

Chaptered by Secretary of State. Chapter 328, Statutes of 2025.

California State Legislature

Approved by the Governor.

Sep 22, 2025

California State Legislature

Enrolled and presented to the Governor at 2 p.m.

Sep 11, 2025

Senate

Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2891.) Ordered to engrossing and enrolling.

Sep 09, 2025

Assembly

Read third time. Passed. (Ayes 77. Noes 0. Page 3090.) Ordered to the Senate.

Senate

In Senate. Concurrence in Assembly amendments pending.

Sep 05, 2025

Assembly

Read third time and amended.

Assembly

Ordered to third reading.

Assembly

Assembly Rule 69(b)(1) suspended.

Sep 03, 2025

Assembly

Read second time. Ordered to third reading.

Sep 02, 2025

Assembly

Read second time and amended. Ordered to second reading.

Aug 29, 2025

Assembly

From committee: Do pass as amended. (Ayes 10. Noes 0.) (August 29).

Aug 20, 2025

Assembly

August 20 set for first hearing. Placed on APPR. suspense file.

Jul 16, 2025

Assembly

Read second time and amended. Re-referred to Com. on APPR.

  • Amendment-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on APPR.

Jul 15, 2025

Assembly

From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (July 14).

Jul 08, 2025

Assembly

From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on REV. & TAX.

Jul 07, 2025

Assembly

July 7 set for first hearing. Placed on REV. & TAX. suspense file.

Jul 01, 2025

Assembly

June 30 hearing postponed by committee.

Jun 23, 2025

Assembly

From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on REV. & TAX.

Jun 16, 2025

Assembly

Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Jun 05, 2025

Assembly

In Assembly. Read first time. Held at Desk.

Jun 04, 2025

Senate

Read third time. Passed. (Ayes 39. Noes 0. Page 1522.) Ordered to the Assembly.

Jun 02, 2025

Senate

Ordered to special consent calendar.

May 27, 2025

Senate

Read second time. Ordered to third reading.

May 23, 2025

Senate

From committee: Do pass as amended. (Ayes 6. Noes 0. Page 1210.) (May 23).

Senate

Read second time and amended. Ordered to second reading.

May 20, 2025

Senate

Set for hearing May 23.

May 19, 2025

Senate

May 19 hearing: Placed on APPR. suspense file.

May 15, 2025

Senate

Set for hearing May 19.

May 14, 2025

Senate

From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1083.) (May 14). Re-referred to Com. on APPR.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on APPR.

May 07, 2025

Senate

From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on REV. & TAX.

Mar 18, 2025

Senate

Set for hearing May 14.

Mar 12, 2025

Senate

Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Feb 24, 2025

Senate

From printer. May be acted upon on or after March 24.

Senate

Read first time.

Feb 21, 2025

Senate

Introduced. To Com. on RLS. for assignment. To print.

Bill Text

Bill Text Versions Format
SB710 HTML
02/21/25 - Introduced PDF
05/07/25 - Amended Senate PDF
05/23/25 - Amended Senate PDF
06/23/25 - Amended Assembly PDF
07/08/25 - Amended Assembly PDF
07/16/25 - Amended Assembly PDF
09/02/25 - Amended Assembly PDF
09/05/25 - Amended Assembly PDF
09/16/25 - Enrolled PDF
10/03/25 - Chaptered PDF

Related Documents

Document Format
05/09/25- Senate Revenue and Taxation PDF
05/16/25- Senate Appropriations PDF
05/23/25- Senate Appropriations PDF
05/27/25- Sen. Floor Analyses PDF
06/27/25- Assembly Revenue and Taxation PDF
07/03/25- Assembly Revenue and Taxation PDF
07/11/25- Assembly Revenue and Taxation PDF
08/18/25- Assembly Appropriations PDF
09/03/25- ASSEMBLY FLOOR ANALYSIS PDF
09/05/25- ASSEMBLY FLOOR ANALYSIS PDF
09/09/25- Sen. Floor Analyses PDF

Sources

Data on Open States is updated periodically throughout the day from the official website of the California State Legislature.

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